General COVID-19 information for businesses

If you're a business, you'll find updates that affect you here.

On this page

    We're still here to support you

    We acknowledge the difficult time many businesses are experiencing and we remain committed to supporting businesses where we can.

    Delaying invoicing

    Earlier this year we made the decision to delay all ACC invoices by three months to reduce the immediate impact of COVID-19 on businesses.

    All invoices due to be sent in 2020 had a three-month grace period which resulted in CoverPlus Extra invoices being issued from July 2020 and all other invoices from October 2020.

    Making it easy to estimate liable payroll for the 2020/21 period

    To ensure your provisional invoice for 2020/21 reflects any impact COVID-19 has had on your business we are asking employers to update their estimated liable payroll on MyACC for Business.

    We estimate a business’s provisional estimate based on the year before, however we recognise this will not be reflective of many businesses’ current reality.

    Employers can make this update directly through MyACC for Business, and shareholders can call our team on 0800 222 726.

    If for any reason your final liable payroll is different to their estimate, this will be reflected when we issue your final invoice in 2021.

    Update your liable earnings online

    If you owe us a levy

    If you currently owe us for an outstanding levy, and you can't make a payment due to the impact of COVID-19, call or email our Collections and Recovery Team.

    Phone 0800 729 538

    Email collections@acc.co.nz

    Active payment plans

    If you have an active payment plan with us, the payments will continue as scheduled. If you have any concerns about meeting these payments, email us.

    Email business@acc.co.nz

    If you're unsure whether you've got an outstanding amount

    To see if you have an outstanding amount owing, register or log in to MyACC for Business.

    MyACC for Business

    If you're no longer in business

    If you're no longer in business, please let us know through MyACC for Business or by using our online form to make sure you don't receive an incorrect invoice.

    Please note, we need you to do this even if you've notified Inland Revenue.

    If you're no longer in business

    If you haven't received an invoice, there's nothing you need to do. Contact us once you have your invoice and we can discuss options.

    COVID-19 impacts and your levy

    Liable earnings (payroll) for the 2020/21 period

    It's too soon for us to see the full impact of COVID-19 on us from a claims cost and injury perspective. However, the way we calculate levies means that businesses who have seen a reduction in liable earnings and payroll will likely see this reflected in their levy invoice. This highlights the importance of employers updating their estimated liable payroll for 2020/21 in MyACC for Business to ensure their provisional invoice also reflects any reduction.

    Find out how levies are calculated

    We expect any impact to levy rates will be accounted for in future levy setting rounds where we consider claim costs and other impacts on future levy rates.

    The Minister for ACC has announced that levy rates will remain the same until the end of the 2021/2022 levy year.

    ACC levy rates will continue for 2021/2022

    While the rollover keeps levy rates the same for the 2021/22 year, the Work levy businesses and self-employed pay is calculated using their liable earnings and in some cases their health and safety performance which may change throughout the year.

    The government wage subsidy and levies

    Employers

    As outlined on Inland Revenue's website, wage subsidies should be passed onto the employee by the employer and processed as part of the employee's normal wages.

    All deductions, such as PAYE, KiwiSaver, and child support, should be made as normal. This includes ACC Earners' levies. Through these deductions, employees pay their Earners' levy as they normally would to cover the cost of non-work injuries.

    As this wage subsidy is part of an employer’s payroll, we'll use it as part of their Work levy calculation for the 2019/20 financial year, and for 2020/21 for the continuation of the wage subsidy.

    Self-employed

    The wage subsidy received by a self-employed person is not subject to ACC Work levies. Under section 14 of the Accident Compensation Act 2001, the self-employed income must be derived from personal exertions before it will be liable for ACC Work levies for self-employed people.

    The ACC Earners' levy component for self-employed will also not be applied to the wage subsidy received by a self-employed person.

    As set out on the Inland Revenue website, self-employed customers should return the wage subsidy as 'Other Income' in the IR3 return. If it's included as part of the 'Self-Employed Income' we'll assume the total amount is liable for ACC levies and calculate your invoice based on the amount declared.

    If you need to change an already filed 2020 IR3 return, please visit Inland Revenue's website. Changes made at Inland Revenue will be automatically sent to us so your levy invoice can be invoiced correctly.

    Fix mistakes in my individual income tax return - IR3

    Non-PAYE shareholder-employees

    Non-PAYE shareholder-employees will continue to be levied directly on their earnings each year. As non-PAYE shareholder-employee earnings are not subject to the same 'personal exertions' test, shareholder-employee earnings will include the wage subsidy.

    Find out more from Inland Revenue about filing for the wage subsidy

    Inland Revenue's temporary loss carry-back scheme

    If you're self-employed, Inland Revenue's temporary loss carry-back scheme does not affect the calculation of earnings liable for ACC levies. This also applies to employers and non-PAYE shareholder-employees.

    More information is available on Inland Revenue's website.

    COVID-19 Temporary loss carry-back scheme

    More COVID-19 information

    We encourage all businesses to stay up to date with the latest government information on Business.govt.

    COVID-19: Information for businesses

    Support for businesses is available via the economic package announced by the Government. The Ministry of Business, Innovation, and Employment (MBIE) website has more detailed information about the COVID-19 support available, including information on business support and workplace guidance for employers and employees.

    Ministry of Business, Innovation, and Employment website

    Keep up to date on general COVID-19 updates on the New Zealand Government website.

    Unite against COVID-19 website

    Keep up to date with COVID-19 health advice and information from the Ministry of Health (MOH):

    Ministry of Health COVID-19 advice and information

    Last published: 28 August 2020